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    Value added tax - Special accounting methods - Flat rate scheme - Operating the scheme - Limited cost trader - 83115

    The following table shows the rates applicable to the various business sectors defined by HMRC. Category of business carried on Flat rate % Accountancy or book-keeping 14.5 Advertising 11 Agricultural...

    Value added tax - Land and buildings - Place of supply - Services relating to land - 84055

    Services in connection with land are treated as supplied in the country where the land is situated. This applies to: - the grant, assignment or surrender of: - any interest in or right over land;...